文章基本信息
- 标题：Direct Taxation In The European Union: Past Trends And Future Developments
- 本地全文：下载
- 作者：Kaye, Tracy A
- 期刊名称：ILSA Journal of International & Comparative Law
- 出版年度：2010
- 卷号：16
- 期号：2
- 页码：423-432
- 出版社：Nova Southeastern University
- 摘要：Within the realm of taxation, the European Union seeks a balance between the national sovereignty of its Member States and the goal of a harmonized internal market.
- 关键词：tax base; European court; business
